SDCL § 10-46A-12.1: Contractor to post excise tax license number with building permit for realty improvement project.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement project.
The provisions of this section and 10-46B-10.1 do not require a building permit if the political subdivision where the realty improvement is located does not require a building permit.
Collected 2026-09-03T15:18:56Z. Source file · JSON